- (a) The department of state revenue may adopt emergency rules under IC 4-22-2-37.1 to carry out a tax amnesty program under section 17 of this chapter.
- (b) Notwithstanding IC 4-22-2-37.1 (g), an emergency rule adopted by the department under IC 4-22-2-37.1 expires on the date specified in the emergency rule.
- (c) This section expires July 1, 2017.
As added by P.L.213-2015, SEC.92.